Employer Accounts
An Employer Account is a record of Employer data and Employer -UI Agency transactions. Employers access their Employer Accounts using South Carolina UI’s Employer Self-Service portal using secure credentials. Within the portal, Employers are able to manage their own accounts, update Employer demographic data, and perform various transactions with the UI agency.
Requesting Employer Account Information
Employer Accounts contain a lot of information; however, it can be expected that sometimes Employers need access to information that they cannot find within their Self-Service portals, on the South Carolina UI website, or within a publication/handbook. In such a case, Employers can use the Request Employer Account Information function within the Self-Service portal to ask a question or request information from the UI agency.
Update Employer Account Information
The Employer Self-Service portal gives Employers the capability to manage their own accounts. For example, when an Employer changes its name, the Employer can update its name, whether it is their Legal Name or Doing Business As (DBA) Name with the UI agency using the Self-Service portal; when an Employer adds a new business location, moves, or experiences a change in address (i.e. change of mailing address), the Employer can update its address and/or business location using the Self-Service portal; when the Employer hires someone who will serve as a UI contact or add the role of UI contact to an existing employee, the Employer can add and update contact records using the Self-Service portal; when an Employer is within the allotted time to update/change their liability information; when an Employer experiences a change in Ownership, the Employer can update its Owner and officer records using the Self-Service portal; and finally, when an Employer wants to view its account history, it can do so within the Self-Service portal.
There are certain functions the Employer cannot do themselves within the Self-Service portal. Authorized Internal Users can access an internal view of an Employer’s account. The internal view displays certain controls and information for an Internal User that do not display for an Employer. One thing an Internal User can do is create a Note on an Employer’s record. The notes are only visible to Internal Users from the internal view of the Employer’s Self-Service portal. The other thing an Internal User can do is update an Employer’s North American Industry Classification System (NAICS) Code. Each Employer is required to have a NAICS Code for federal reporting requirements. Employers generally create their NAICS Code themselves during registration; however, to update that code (without the event of a reinstatement, i.e. changing from an “Inactive” status to an “Active” status due to resuming business), an Internal User must perform that task in the internal view of the Employer’s Self-Service portal.
Change Reporting Method
At the time of registration, non-profit and governmental Employers can choose whether to be Contributory or Reimbursable Reporting Employers. Contributory Employers pay into the unemployment tax fund on a quarterly basis at a rate that takes into account their total wages paid. Reimbursable Employers can be either Reimbursable 2% or Reimbursable 0% and do not pay into the unemployment tax fund preemptively. Rather, they agree to reimburse the tax fund for any benefits paid out to their claimants. Reimbursable 2% Employers behave like a Contributory during a given year in that they prepay charges at a flat rate of 2% of the taxable wages, and are reconciled at the end of the year. After reconciliation, the reconciled quarters are treated like Reimbursable 0% quarters. (i.e. Employer registers 01/01/2016. For the period of time from 01/01/2016 to 01/31/2017, the Employer is billed at a rate of 2% of taxable wages. After 01/31/2016, all quarters in 2016 behave like Reimbursable 0% quarters.)
Non-profit and governmental Employers have 30 days from the time of registration to change their reporting method. Employers who initially choose to be Contributory Employers and want to change their reporting type to Reimbursable will have to have their request reviewed by the UI Agency. If their request is approved, they will no longer be expected to make quarterly contributions; however, they will have to submit a Security payment (See Reimbursable Security). Employers who initially choose to be Reimbursable Employers and want to change their reporting type to Contributory do not need their request reviewed. They can complete the change in reporting method using the Self-Service portal. Once they submit their change in reporting method, SUITS will calculate their tax rate and they will be expected to submit quarterly payments and reports. After a change in reporting method, Employers will not be able to change their reporting method again for two years. After two years, non-profit and governmental Employers may again elect to change their reporting method.
Reimbursable Security
Non-profit, Reimbursable 0% Employers that do not have $2 million in assets are required by law to make a Security payment to the UI Agency. The purpose of the Security payment is to protect against the Employer from potentially defaulting on its reimbursement of any monies paid out to a claimant. The UI Agency holds this Security payment and should the Employer default on its reimbursement, the balance will be collected from the Security payment.
Once the non-profit, Reimbursable 0% Employer registers with the UI agency, SUITS calculates a Security payment due. The Employer then is able to submit the Security payment via the Self-Service portal. Should the Security payment go unpaid for 30 days (for initial) or 90 days (for renewal), SUITS will initiate a Security Amount Not Received workflow. An Internal User will review the case and resolution of the workflow will update the Employer’s reporting method from Reimbursable 0% to Contributory. The Employer will then be assigned a tax rate and be expected to make Contributory payments on a quarterly basis.
Group Accounts
A Group Account is an agreement among two or more Reimbursable Employers which establishes a combined account. Here is a scenario which describes how a Group Account is established: Employer A, B, and C register with the UI agency separately. They are all Reimbursable Employers. Employer A, B, and C want to create a Group Account and submit the request to establish the Group Account with the UI Agency. Employers cannot create the Group Account themselves; rather, the UI Agency creates the Group account for them in the internal portal. The UI agency will then select one of the Employers to serve as the Group Account Administrator. The staff will then calculate a new combined Reimbursable Security amount, for groups made up of non-profit Employers if applicable. The Group Account Administrator is then responsible for submitting the group Security payment on behalf of the entire group.
Joint Accounts
A Joint Account is an agreement between two or more Contributory Employers (as opposed to Group accounts which are for Reimbursable Employers). The Employers create a joint account for the purposes of receiving a combined tax rate. The combined tax rate applicable to Joint Account Employers is calculated based on the collective group’s tax rates.
Agent Accounts
An Agent is a third-party Administrator that has a contractual agreement with one or more Employers to perform certain UI duties. As such, Agents are required to register with the UI Agency (Agent Registration is covered in T01). Agents have the ability to maintain their Self-Service portals. For example, if an Agent’s business name, address, or contact information changes, the Agent can update those records themselves within the Self-Service portal.